Analysis
Heading 5201 of the Harmonized Tariff Schedule covers cotton, not carded or combed. It has 12 tariff lines.
Every one of its 12 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
Its median rate of duty-free sits at the 3rd percentile of the headings in chapter 52.
9 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
By Census's concordance, most of its statistical lines are made by Cotton Farming (111920). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5201.00.05 | Harsh or rough, having a staple length under 19.05 mm (3/4 inch) | Free |
| 5201.00.12 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | Free |
| 5201.00.14 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | Free |
| 5201.00.18 | Other: other | 31.4¢/kg |
| 5201.00.22 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 4.4¢/kg |
| 5201.00.24 | Described in additional U.S. note 6 to this chapter and entered pursuant to its provisions | 4.4¢/kg |
| 5201.00.28 | Other, harsh or rough, having a staple length of 29.36875 mm (1-5/32 inches) or more and white in color (except cotton of perished staple, grabbots and cotton pickings): other | 31.4¢/kg |
| 5201.00.34 | Described in additional U.S. note 7 to this chapter and entered pursuant to its provisions | 4.4¢/kg |
| 5201.00.38 | Other: other | 31.4¢/kg |
| 5201.00.55 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 1.5¢/kg |
| 5201.00.60 | Described in additional U.S. note 8 to this chapter and entered pursuant to its provisions | 1.5¢/kg |
| 5201.00.80 | Having a staple length of 34.925 mm (1-3/8 inches) or more: other | 31.4¢/kg |